KINE SOFIE HEYMAN: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
KINE SOFIE HEYMAN
Largest movements
- Tangible fixed assets -€18,006
down €18,006 (-5.1%), from €353,217 to €335,211
of which Land and buildings: -€29,657
- Cash -€9,914
down €9,914 (-8.1%), from €122,192 to €112,277
mainly Debts after one year (-€26,612) and Contributions, distributions and other (-€17,614)
- Receivables within one year +€7,541
up €7,541 (+123.8%), from €6,092 to €13,634
- Debts after one year -€26,612
down €26,612 (-9.0%), from €295,347 to €268,735
- Reserves +€17,821
up €17,821 (+24.3%), from €73,205 to €91,026
of which Distributable reserves: +€17,821
- Trade debts -€8,587
down €8,587 (-92.8%), from €9,250 to €663
- Financial charges +€1,746
up €1,746 (+26.1%), from €6,702 to €8,449
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €482,491 | €463,471 | -€19,020 | -3.9% |
| Fixed assets | 21/28 | €354,207 | €335,848 | -€18,360 | -5.2% |
| Intangible fixed assets | 21 | €991 | €637 | -€354 | -35.7% |
| Tangible fixed assets | 22/27 | €353,217 | €335,211 | -€18,006 | -5.1% |
| Land and buildings | 22 | €338,440 | €308,783 | -€29,657 | -8.8% |
| Plant, machinery and equipment | 23 | €4,797 | €18,149 | +€13,352 | +278.4% |
| Furniture and vehicles | 24 | €9,980 | €8,279 | -€1,701 | -17.0% |
| Current assets | 29/58 | €128,284 | €127,624 | -€660 | -0.5% |
| Amounts receivable within one year | 40/41 | €6,092 | €13,634 | +€7,541 | +123.8% |
| Other amounts receivable | 41 | €6,092 | €13,634 | +€7,541 | +123.8% |
| Cash at bank and in hand | 54/58 | €122,192 | €112,277 | -€9,914 | -8.1% |
| Deferred charges and accrued income | 490/1 | €0 | €1,713 | +€1,713 | |
| Total equity and liabilities | 10/49 | €482,491 | €463,471 | -€19,020 | -3.9% |
| Equity | 10/15 | €91,805 | €109,626 | +€17,821 | +19.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €73,205 | €91,026 | +€17,821 | +24.3% |
| Tax-exempt reserves | 132 | €8,964 | €8,964 | = | 0.0% |
| Distributable reserves | 133 | €64,241 | €82,062 | +€17,821 | +27.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €390,686 | €353,846 | -€36,841 | -9.4% |
| Amounts payable after more than one year | 17 | €295,347 | €268,735 | -€26,612 | -9.0% |
| Financial debts | 170/4 | €295,347 | €268,735 | -€26,612 | -9.0% |
| Amounts payable within one year | 42/48 | €93,355 | €80,986 | -€12,369 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €26,339 | €26,612 | +€273 | +1.0% |
| Trade debts | 44 | €9,250 | €663 | -€8,587 | -92.8% |
| Suppliers | 440/4 | €9,250 | €663 | -€8,587 | -92.8% |
| Taxes, remuneration and social security | 45 | €4,078 | €1,893 | -€2,185 | -53.6% |
| Taxes | 450/3 | €4,078 | €1,893 | -€2,185 | -53.6% |
| Other amounts payable | 47/48 | €53,687 | €51,817 | -€1,870 | -3.5% |
| Accrued charges and deferred income | 492/3 | €1,985 | €4,125 | +€2,140 | +107.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,661 | €34,159 | +€497 | +1.5% |
| Other operating charges | 640/8 | €1,697 | €1,674 | -€23 | -1.4% |
| Gross operating margin | 9900 | €93,009 | €93,534 | +€524 | +0.6% |
| Operating profit (loss) | 9901 | €57,651 | €57,701 | +€50 | +0.1% |
| Financial income | 75/76B | €1 | €106 | +€106 | +20774.5% |
| Recurring financial income | 75 | €1 | €106 | +€106 | +20774.5% |
| Financial charges | 65/66B | €6,702 | €8,449 | +€1,746 | +26.1% |
| Recurring financial charges | 65 | €6,702 | €8,449 | +€1,746 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | €50,949 | €49,359 | -€1,590 | -3.1% |
| Income taxes | 67/77 | €14,078 | €13,924 | -€154 | -1.1% |
| Profit (loss) for the period | 9904 | €36,871 | €35,435 | -€1,436 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,871 | €35,435 | -€1,436 | -3.9% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.